Produce your EC Sales List (ESL) or VIES return

Brexit changes from 1 January 2021

  • Great Britain: You will not need to submit your EC Sales List (ESL) for the export of goods or the supply of services made to EU businesses on or after 1 January 2021. You will still have to submit your EC Sales List for sales made before 1 January 2021.
  • Northern Ireland: You will still need to submit EC Sales Lists (ESLs) if you sell goods to EU VAT-registered customers.

See HMRC: How to report your EU sales for VAT.

Produce the EC Sales List or VIES return

Open: Sales Ledger > Reports > Account Analysis > EC Sales List (XML).

  1. Enter the criteria for the report.

    • Calendar Quarter: Enter the relevant quarter for the report.
    • First Calendar Month: This is the start month of the report. The month numbers refer to calendar months rather than accounting periods; i.e. 1= January, 2 = February and so on.
    • For How Many Calendar Months: Enter the number of months to include in the report.
    • Calendar Year: Enter the relevant year for the report.
    • Branch Subsidiary: Select the relevant Branch or Subsidiary.
    • Contact Name: Enter the relevant Contact.

    For example, for an EC Sales List for October to December enter the first month as 10 and the number of calendar months as 3.

  2. Click Generate.

    This opens the Save window.

  3. Browse to where you want to save the file, enter the filename and click Save.

    When the file has generated successfully, you can load the file to the HMRC website or ROS (Revenue Online Services) website. Follow the online instructions on the relevant website to upload your XML file.

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